The taxes shown on Hu's tax returns for 2012 and 2013 are $5,000 and $8,000, respectively. Hu's wage withholding for 2013 was $5,200, and she paid no estimated taxes. Hu filed her 2013 return on March 18, 2014, but she did not have sufficient funds to pay any taxes on that date. She paid the $2,800 balance due on June 24, 2015. Hu's AGI for 2012 did not exceed $150,000. Calculate the penalties Hu owes with respect to her 2013 tax return.